IT Demey: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
IT Demey
Largest movements
- Tangible fixed assets -€22,543
down €22,543 (-6.7%), from €337,617 to €315,073
of which Land and buildings: -€19,346
- Cash +€19,176
up €19,176 (+724.8%), from €2,646 to €21,822
mainly Depreciation (+€22,543) and Net result for the year (+€6,847)
- Debts after one year -€12,324
down €12,324 (-4.5%), from €271,728 to €259,404
of which Financial debts: -€12,324
- Profit (loss) carried forward +€6,847
up €6,847 (+52.7%), from €12,980 to €19,827
- Other debts +€3,971
up €3,971 (+1191.6%), from €333 to €4,304
- Gross operating margin +€8,537
up €8,537 (+24.3%), from €35,102 to €43,639
- Taxes -€3,643
down €3,643 (-63.9%), from €5,701 to €2,058
- Depreciation +€1,412
up €1,412 (+6.7%), from €21,132 to €22,543
- Financial charges +€1,187
up €1,187 (+17.5%), from €6,788 to €7,974
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €349,408 | €344,448 | -€4,961 | -1.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €337,617 | €315,323 | -€22,293 | -6.6% |
| Tangible fixed assets | 22/27 | €337,617 | €315,073 | -€22,543 | -6.7% |
| Land and buildings | 22 | €331,055 | €311,709 | -€19,346 | -5.8% |
| Furniture and vehicles | 24 | €6,562 | €3,364 | -€3,198 | -48.7% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €11,792 | €29,124 | +€17,333 | +147.0% |
| Amounts receivable within one year | 40/41 | €9,146 | €7,302 | -€1,844 | -20.2% |
| Trade receivables | 40 | €7,704 | €7,302 | -€401 | -5.2% |
| Other amounts receivable | 41 | €1,442 | €0 | -€1,442 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,646 | €21,822 | +€19,176 | +724.8% |
| Total equity and liabilities | 10/49 | €349,408 | €344,448 | -€4,961 | -1.4% |
| Equity | 10/15 | €60,765 | €67,612 | +€6,847 | +11.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €27,785 | €27,785 | = | 0.0% |
| Distributable reserves | 133 | €27,785 | €27,785 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,980 | €19,827 | +€6,847 | +52.7% |
| Amounts payable | 17/49 | €288,643 | €276,836 | -€11,808 | -4.1% |
| Amounts payable after more than one year | 17 | €271,728 | €259,404 | -€12,324 | -4.5% |
| Financial debts | 170/4 | €246,728 | €234,404 | -€12,324 | -5.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,575 | €17,090 | +€515 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €11,564 | €12,324 | +€760 | +6.6% |
| Trade debts | 44 | €2,791 | €462 | -€2,329 | -83.4% |
| Suppliers | 440/4 | €2,791 | €462 | -€2,329 | -83.4% |
| Taxes, remuneration and social security | 45 | €1,887 | - | -€1,887 | |
| Remuneration and social security | 454/9 | €1,887 | - | -€1,887 | |
| Other amounts payable | 47/48 | €333 | €4,304 | +€3,971 | +1191.6% |
| Accrued charges and deferred income | 492/3 | €340 | €342 | +€2 | +0.4% |
| Remuneration, social security and pensions | 62 | €2,144 | €2,147 | +€3 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,132 | €22,543 | +€1,412 | +6.7% |
| Other operating charges | 640/8 | €1,689 | €2,070 | +€381 | +22.6% |
| Gross operating margin | 9900 | €35,102 | €43,639 | +€8,537 | +24.3% |
| Operating profit (loss) | 9901 | €10,137 | €16,879 | +€6,742 | +66.5% |
| Financial charges | 65/66B | €6,788 | €7,974 | +€1,187 | +17.5% |
| Recurring financial charges | 65 | €6,788 | €7,974 | +€1,187 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €3,350 | €8,905 | +€5,555 | +165.8% |
| Income taxes | 67/77 | €5,701 | €2,058 | -€3,643 | -63.9% |
| Profit (loss) for the period | 9904 | -€2,351 | €6,847 | +€9,198 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,351 | €6,847 | +€9,198 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.